Classes of financial instrument

The following table shows the breakdown of financial assets and liabilities required by IFRS 7 based on the categories defined by IAS 39.

31.12.10 Financial instruments held for trading at fair value Loans and receivables Available-for-sale financial instruments Carrying amount Notes
Non-current assets 0 7,553 3,650 11,203  
Other investments     3,650 3,650 18
Financial assets due from the Parent Company, subsidiaries and associates   5,028   5,028 20
Financial assets due from third parties   2,525   2,525 20
Current assets 0 1,798,147 0 1,798,147  
Trade receivables due from customers   991,265   991,265 23
Trade receivables due from related parties   121,065   121,065 23
Other current assets: fair value measurement of contracts for difference and commodity swaps with changes recognised in equity (*)       0 23
Other current assets: fair value measurement of contracts for difference and commodity swaps with changes recognised in equity (*)       0 23
Other current assets: electricity and company-specific equalisation   21,295   21,295 23
Other current assets: subsidiaries   32,481   32,481 23
Financial assets due from the Parent Company, subsidiaries and associates   274,392   274,392 23
Financial assets due from third parties: derivatives designated as hedges with changes recognised in equity (**)   28,915   28,915 23
Financial assets due from third parties: derivatives not designated as hedges through the income statement (**)       0 23
Financial assets due from third parties   46,992   46,992 23
Cash and cash equivalents   281,742   281,742 23
TOTAL FINANCIAL ASSETS 0 1,805,700 3,650 1,809,350
Amounts are shown in thousand of euros

31.12.09 Financial instruments held for trading at fair value Loans and receivables Available-for-sale financial instruments Carrying amount Notes
Non-current assets 0 20,244 6,149 26,393  
Other investments     6,149 6,149 18
Financial assets due from the Parent Company, subsidiaries and associates   4,775   4,775 20
Financial assets due from third parties   15,469   15,469 20
Current assets 0 1,589,090 152,523 1,741,613  
Trade receivables due from customers   1,055,351   1,055,351 23
Trade receivables due from related parties   148,058   148,058 23
Other current assets: fair value measurement of contracts for difference and commodity swaps with changes recognised in equity (*)   16,393   16,393 23
Other current assets: fair value measurement of contracts for difference and commodity swaps with changes recognised in equity (*)   1,278   1,278 23
Other current assets: electricity and company-specific equalisation   44,732   44,732 23
Other current assets: subsidiaries   30,764   30,764 23
Financial assets due from the Parent Company, subsidiaries and associates   136,940   136,940 23
Financial assets due from third parties: derivatives designated as hedges with changes recognised in equity (**)       0 23
Financial assets due from third parties: derivatives not designated as hedges through the income statement (**)       0 23
Financial assets due from third parties   53,317 152,523 205,840 23
Cash and cash equivalents   102,258   102,258 23
TOTAL FINANCIAL ASSETS 01,609,334158,6721,768,006
Amounts are shown in thousand of euros (*) This refers to the fair value measurement of contracts to purchase or sell commodities that qualify for application of IAS 39, with changes recognised through the income statement or in equity as indicated in the table. (**) This refers to interest rate swaps, with changes in fair value recognised in equity or through the income statement as shown in the table.

31.12.10
Financial instruments held for trading Liabilities at amortised cost Carrying amount Notes
Non-current liabilities 0 2,299,463 2,299,463  
Bonds   978,725 978,725 27
Bank borrowings (non-current portion)   1,320,738 1,320,738 27
Financial liabilities due to related parties   0 0 27
Current liabilities 0 1,147,407 1,147,407  
Bank borrowings   199,199 199,199 30
Financial liabilities due to third parties   14,238 14,238 30
Financial liabilities due to factoring companies   32,828 32,828 30
Financial liabilities due to third parties: derivatives designated as hedges with changes recognised in equity (**)   13,533 13,533 30
Financial liabilities due to third parties: derivatives not designated as hedges through the income statement (**)   506 506 30
Financial liabilities due to subsidiaries and associates   3,569 3,569 30
Trade payables due to suppliers   766,854 766,854 30
Trade payables due to the Parent Company, subsidiaries and associates   116,643 116,643 30
Other current liabilities: fair value measurement of contracts for difference and commodity swaps with changes recognised in equity (*)     0 30
Other current liabilities: fair value measurement of contracts for difference and commodity swaps with changes recognised in equity (*)   36 36 30
TOTAL FINANCIAL LIABILITIES 0 3,446,870 3,446,870
Amounts are shown in thousand of euros


31.12.09
Financial instruments held for trading Liabilities at amortised cost Carrying amount Notes
Non-current liabilities 0 1,839,586 1,839,586  
Bonds   308,641 308,641 27
Bank borrowings (non-current portion)   1,529,026 1,529,026 27
Financial liabilities due to related parties   1,919 1,919 27
Current liabilities 0 1,858,299 1,858,299  
Bank borrowings   651,202 651,202 30
Financial liabilities due to third parties   120,567 120,567 30
Financial liabilities due to factoring companies   21,530 21,530 30
Financial liabilities due to third parties: derivatives designated as hedges with changes recognised in equity (**)   13,731 13,731 30
Financial liabilities due to third parties: derivatives not designated as hedges through the income statement (**)   355 355 30
Financial liabilities due to subsidiaries and associates   9,396 9,396 30
Trade payables due to suppliers   862,476 862,476 30
Trade payables due to the Parent Company, subsidiaries and associates   166,186 166,186 30
Other current liabilities: fair value measurement of contracts for difference and commodity swaps with changes recognised in equity (*)   639 639 30
Other current liabilities: fair value measurement of contracts for difference and commodity swaps with changes recognised in equity (*)   12,217 12,217 30
TOTAL FINANCIAL LIABILITIES 0 3,697,885 3,697,885
Amounts are shown in thousand of euros